Court Denies Blanket TDS Deduction Guidelines for Motor Accident Claims in Gujarat; Case-Specific Approach Advised.

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....The High Court declined to issue general directions to all Motor Accident Claims Tribunals in Gujarat regarding the uniform procedure for deduction of TDS in MACP compensation cases. The petitioner had deducted TDS and obtained a certificate from the Income Tax Department, but the Court's previous decision held that such deduction may be contrary to law. However, the Court observed that at the relevant time when the petitioner deducted TDS u/s 194A(3) of the Income Tax Act, the Court's decision was not available. While the Tribunals are bound by the Court's decision, the Court cannot issue blanket directions as each case's facts differ. The petitioner has the liberty to challenge individual orders contrary to the Court's decision. The petition was disposed of accordingly.....